Abolition of the Retirement Lump-Sum Benefit Plan
First written in FY2021-Q1. 1 of 3 entries say "Restated". Latest entry: FY2021.
2 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「Certain consolidated subsidiaries had retirement lump-sum benefit plans, but abolished those plans effective 31 October 2020.」
The abolition of the retirement lump-sum benefit plan was also confirmed in the full-year notes, and a gain on termination of ¥69 million was recognized. - FY2021-Q2Update to the impact of abolishing the retirement lump-sum benefit planAnnual report
「Certain consolidated subsidiaries had retirement lump-sum benefit plans, but abolished those plans effective 31 October 2020. In connection with the abolition, they applied the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans (ASBJ Guidance No. 1) and recognized the resulting impact of ¥69 million under “Other” in extraordinary income.」
The abolition of the retirement lump-sum benefit plan was reiterated, and the impact of ¥69 million was recognized under extraordinary income for the cumulative second quarter of the current consolidated fiscal year. - FY2021-Q1First statedAnnual report
「Certain consolidated subsidiaries had retirement lump-sum benefit plans, but abolished those plans effective 31 October 2020.」
Certain consolidated subsidiaries abolished their retirement lump-sum benefit plans effective 31 October 2020 and recognized the resulting impact of ¥73 million as a gain on termination of a retirement benefit plan under extraordinary income.